The survey has been conducted about how older adults use digital services on the Internet, what their thoughts are about them and the problems that can arise during use. The purpose of the survey is to treat the qualitative data to see what factors affect older adults to use various digital services to operate in society. This purpose has arisen from the problem which older adults are the smallest but fastest growing user group to take advantage of digital opportunities, today's society more or less requires that you have some sort of digital knowledge to be able to benefit from its services. Based on the objective, we have formulated our research question "Older adults are the fastest growing group of digital users, but in total still the lowest represented user group. What contributes to the rapid rise and what can we learn from the users of today on how to develop digital services for this age group in the future?" We chose to write about this project because we think that the subject is relevant and interesting to explore. Since one can see the obvious problems regarding this in everyday life, we chose to more deeply explore the area to give us a broader view. We have used qualitative methods like observations and semistructured interviews, these have been applied from prior knowledge of how to perform these methods to enable a good data collection. We have also created our own modified model based on the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT) used to measure technology acceptance. The modified model is applied to the information we developed from them qualitative methods. The results from four informants indicate that there are critical factors that influence the use of digital services such as experience and needs, but these factors are individual and varies from person to person resulting in that there is not a single answer to the question but must be answered for each individual service.

Ett konsultföretags digitala samarbetsyta för projekthantering används inte i den utsträckningsom företagsledningen önskar och de misstänker att detta grundar sig i ett dåligt gränssnitt ochlåg användbarhet hos systemet. Etablerade teoretiska modeller föreslår att användarbeteendengrundar sig i intentioner. Dessa bygger i sin tur bland annat på attityden mot beteendet, subjektivanormer gentemot beteendet och specifikt för teknikanvändning även systemets värde ochmöjligheterna att få hjälp att använda det. Utifrån detta ställdes följande frågeställningar: (1)Beror det låga användandet på dålig användbarhet? (2) Beror det låga användandet påsubjektiva normer och attityder? (3) Finns det någon koppling mellan ett systems användbarhetoch användarnas vilja att använda det? Nio personer ur användarmålgruppen intervjuades ochfick genomgå användbarhetstester på systemet, vilket sedan utvärderades med SUS-enkäter.Systemets användbarhet konstaterades vara oacceptabel och nyttan det medför väger inte uppför ansträngningarna vid användande. Deltagarnas attityd gentemot systemet var överlagnegativ och byggde till stora delar på arbetsplatsens sociala kultur, då nyttan i systemet döljs avdet låga användandet. Genom korrelationsanalyser kunde inget samband mellan användbarhetoch viljan att använda påvisas. I intervjuerna framkom dock att användbarheten är en avgörandefaktor för viljan att använda. Dessa två företeelser är således inte direkt beroende av varandra,men samspelar under påverkan av andra faktorer. / The digital platform for internal cooperation within a consulting company is not used to theextent that the management wishes, something they suspect is caused by poor usability.Established theoretical models suggest that user behavior is controlled by intentions, which arebased on the attitude towards the behavior, as well as subjective norms. Specifically regardingtechnology usage, the value in using the system and the availability of guidance, are determiningfactors. From this, the following three research questions were formulated: (1) Is thelow usage caused by poor usability? (2) Is the low usage caused by subjective norms andattitudes? (3) Is there a connection between the usability of a system and the users’ intentionsto use it? Nine target users were interviewed and participated in evaluating the system throughusability testing and SUS surveys. The usability was considered unacceptable and the value ofusing it did not outweigh the effort during interaction. The attitude towards it was mainlynegative, primarily due to the social culture of the working place, with few current usersconcealing the value of usage. No connection between usability and the intention to use couldbe found through correlational analysis. From interviews, however, usability was identified asa determining factor for the intention to use. Thus, these phenomena do not directly affect eachother, but interact along with other factors.

Revision har förekommit under tusentals år och professionen har utvecklats mycket under tiden som gått även om grundläggande drag förblivit det samma. Revision handlar om att granska finansiella rapporter och har därför en viktig roll i samhället, vilket medfört krav på trovärdighet och oberoende i revisionsarbetet. Samtidigt som grunderna måste hållas konstanta så påverkas revisionen av olika omvärldsfaktorer. En av dessa omvärldsfaktorer är digitalisering som är en världstrend som även spridit sig till revision. Tidskrävande och monotona moment ersätts med digitala verktyg för att effektivisera och höja kvalitén på revisionen. Digitaliseringen av revision gör det även möjligt att arbeta på distans, vilket blev aktuellt under våren 2020 då Covid-19 pandemin drabbade världen. Covid-19 pandemin skapade en global kris som bland annat påverkade revisionsbranschen. Syftet med denna studie är att skapa förståelse för revisionsbyråers och revisorers uppfattningar av Covid-19 krisens inverkan på digitaliseringen inom revisionen i Sverige. Studien har utgått från institutionell teori och Unified Theory of Acceptance and use of Technology och har med hjälp av tidigare forskning inom digitalisering av revision kunnat identifiera fem olika digitaliseringsområden Artificiell intelligens, Big data, Teleworking, datainsamling & kundutveckling och alternativa medel för kontrollinventering. Dessa har satts i förhållande till studiens empiri för att skapa förståelse om hur covid-19 krisen påverkat digitaliseringen inom revisionen i Sverige. Studiens empiri utgörs av tre semistrukturerade intervjuer med revisorer och en dokumentstudie där årsredovisningar för 2018/2019 och 2019/2020 studerats från fem revisionsbyråer i Sverige. Studiens slutsatser är att ett institutionellt tryck lett till att digitalisering inom revision ökat främst med anledning av ökat på grund av de regleringar och restriktioner som förelegat. Dessa förändringar är bland annat teleworking som har såväl negativa som positiva upplevelser, nya granskningssätt vid inventering som också har blandade upplevelser, övergång till digitala möten, vilket upplevs som positivt. Samt en ökad möjlighet att använda analysverktyg vilket upplevs som positivt.

We are currently in the year 2024, in the midst of the fourth industrial revolution, where artificial intelligence (AI) is one of the most revolutionary technologies characteristic of this era. The fifth industrial revolution is on the horizon, where AI will be further distinguished. Through a qualitative method with an inductive approach, semi-structured interviews have been conducted to investigate how AI has impacted the audit process and how far audit firms have come in this development. This is because auditing is a profession that, according to previous research, is relevant to investigate due to its rigid nature with strict laws and regulations. The handling of confidential information is a central part, and the work during the audit process should ultimately contribute to a quality-assured audit. Due to this technological development, this study, with the help of an analysis model consisting of diffusion of innovation (DOI), the unified theory of acceptance and use of technology (UTAUT), the audit process, and the productivity paradox, has identified auditors acceptance and use of AI in the audit process. The study shows that AI has the potential to streamline the audit process by substituting repetitive tasks. Despite this, there are significant challenges that must be overcome for the full application of AI. Auditors have generally accepted AI, but there is uncertainty about how the technology can be used due to the handling of confidential information, existing regulations, and excessive reliance on the technology. These challenges have resulted in a low degree of usage and a relatively slow adoption rate. The productivity paradox is evident, as despite significant investments in AI and technological advancements, the actual productivity increase has been limited. The analysis shows that audit firms give the impression of faster development than what has actually occurred, while emphasizing that auditors analytical skills for a quality-assured audit are irreplaceable.

In the age of knowledge-based economy, knowledge has been replacing land, labor, capital and equipment and becoming one of the most important production factor. Facing the global, violent competition and management environments like rapid technology improvement, fast speedy, service and customer orientation, employee dispersion and high levels of manpower flow, and close corporation relation, enterprises which can create, accumulate, manage and use knowledge efficiently will develop forever. This is why more and more enterprises implement knowledge management to transfer employees¡¦ experiences and knowledge into organizational knowledge. Enterprises use knowledge management as the foundation of organizational development and innovation to shorten learning curve, promote firms¡¦ productivities and to innovate economy value. Knowledge management has become the mainly management strategy. Enterprise¡¦s installation of knowledge management system is the important part of knowledge management, and it is inevitable to enhance the efficiency of knowledge management. The expenses are high for knowledge management system in software, hardware, installation and training, while the profits depend on employees¡¦ acceptance and actual use. This study uses the ¡§Unified Theory of Acceptance and Use of Technology/ UTAUT¡¨ as the basis, and considers the characters of knowledge management system and users to determine the structure. So enterprises can use it for reference in planning, installing and valuing knowledge management system. After analyzing the data, the main results of this study are as follows: 1. Influencing employees¡¦ acceptance factors on system are job performance, ease of use, corporation support and facilitating conditions. 2. Significant positive correlations are identified among job performance, ease of use, corporation support, facilitating conditions, intension to use and actual use. 3. The factors of influencing on system¡¦s intension to use are job performance and ease of use. And the factors influencing system¡¦s actual use are job performance and facilitating conditions. Intension to use influences actual use directly. 4. Employees with different characters have different degrees of attention on different factors. 5. Job performance is the mainly influencing factor for employees on the degree of system acceptance.

Facing the change of administration environment and the impact of business globalization, it is getting clear that the trend of taking transnational administration and work allocation by firms. Developments in process reengineering and information technology result that Supply Chain Management(SCM) offers an excellent approach for firms to create higher competitiveness. So, in the emerging supply chain versus supply chain competitive environment, the ultimate success of the individual businesses will depend not only on the advantage in competitiveness they posses, but on management¡¦s ability to enhance powerful SCM system. Posco, CSC¡¦s main competitor, in Korea has implemented process innovation and SCM system recently. Both NSC in Japan and Boa Steel in mainland China are establishing SCM system. CSC also establishes SCM system now to accelerate the promotion of his productivity. Based on ¡§the Unified Theory of Acceptance and Use of Technology¡¨(known as UTAUT), this study considered the property of CSC and applied existing measurement scale with some modifications. Totally, 170 samples were collected from the department related to SCM system. In this study, we analyzed the employee¡¦s acceptance by means of Factor Analysis, Correlation Analysis and Multiple Linear Regression. The major conclusions derived from this research are: 1.The employee¡¦s acceptance of SCM system is high. 2.There are 4 key factors: Usefulness, Supporting, Ease of Use, and Incentives, which are extracted from this study significantly and positively related to employee¡¦s behavior intention. 3.Usefulness and Supporting both influence employee¡¦s behavior intention significantly. Moreover,Usefulness is the most important factor of all. 4.Different control variables influence employee¡¦s acceptance indirectly on each dimension.

Instant Messaging ¡]IM¡^ has becomes an important tool of communication. Currently, eighty percent of the Internet users use IM to communicate each other. This study uses the dimensions of performance expectancy and effort expectancy of the Unified Theory of Acceptance and Use of Technology and the interpersonal communication need to investigate factors that influence IM acceptance. There are 211 completed questionnaires were returned and analyzed. It¡¦s found that performance expectancy, effort expectancy, and interpersonal communication show significantly positive and significant impacts on IM users¡¦ intention. The intention significantly and positively affects their IM usage. According to the results, it¡¦s suggestted that IM software should make the IM more user-friendly and the software interface is not too complicated, so that users might feel that IM software is easy to use.

In 2002 federal funds, known as the Primary Care Health Transition Fund (PCHTF) were transferred to the provinces to experiment with different models of health services delivery in primary care. The Northern Health Authority used the fund to implement a Chronic Disease Management Community Collaborative using the Institute for Healthcare Improvement Breakthrough Series and the British Columbia (B.C.) Expanded Chronic Care Model. Included in the Chronic Care Model is an information systems component that enables a population-based approach using guidelines and data to plan, organize, monitor and deliver care for patients with chronic illnesses. In British Columbia a secure web based system, known as the Chronic Disease Management (CDM) Toolkit was developed by the Ministry of Health and made accessible to all physicians in the province to facilitate CDM by collaboratives and individual general practitioners (GPs). Technology acceptance is a mature concept in the information systems literature, and models of technology acceptance are important in health care with the increasing deployment of information systems to support clinical and management work processes. Understanding what variables influence clinicians to use appropriate technology could promote the diffusion of technology in health care. The Unified Theory of Acceptance and Use of Technology (UTAUT) is a recent (2003) model that consolidates eight models of technology acceptance that are prominent in the information systems literature. The UTAUT analysis revealed that social influence, usefulness, and facilitating conditions are important variables for the acceptance of new technology. With some adaptations to fit the health care context, the UTAUT was found to be an effective tool to measure CDM Toolkit acceptance in the Northern Health Authority. The field observations highlighted salient issues not captured by the UTAUT, including security certificate implementation, access and confidentiality, physician participation, data entry, flow sheets, infrastructure and training.

The importance of aligning information technology and business strategies to exploit capabilities and change business practices has increased as firms strive for competitive advantage in a diverse and changing marketplace. Nevertheless, over 50% of firms implementing enterprise resource planning (ERP) systems ranked expected process and value enhancements as inadequate, whereas only 13% indicated that implementations met their needs. The unified theory of acceptance and use of technology (UTAUT) model formed the conceptual framework of this single case study. The study comprised a purposeful sampling of 8 business managers in Southeast Alabama working in related job roles and based on established eligibility criteria. Data collection involved semistructured interviews, casual observations, and document analysis. Through method triangulation and predetermined themes directly related to the UTAUT conceptual framework, 5 themes emerged: management endorsement, change management, training and education, dedicated resources, and governance. Results of this research may influence the elimination of key barriers central in the deployment and adoption of ERP systems by the public sector. The study's implications for positive social change include the potential to enhance social and intellectual capital formation through recognizing strategies that mitigate employees' gender and age variances during an ERP implementation.

Yes / ‘Habit’ was the most important theoretical addition into UTAUT2 to challenge the role of behavioural intention as a lone predictor of technology use. However, systematic review and meta-analysis of Price value the other UTAUT2 additional construct revealed major inconsistency of the model with just 41% UTAUT2 based studies including the construct in their research. Thus, the aim of this research is to understand the appropriateness of ‘habit’ construct usage among UTAUT2 based empirical studies and their reason for omission or inclusion. The findings from 66 empirical studies revealed only 23 studies a meagre (35%) utilised ‘habit’ construct and the remaining massive 43 studies (65%) excluded the construct from their research model. The major reason for studies not including “habit” construct was they were examining users of new technology at early stage of adoption where sufficient time hasn’t elapsed for users to form habit. Moreover this study caution the use of experience as an alternative for habit. Since experience can be gained under mandatory settings which is not sufficient enough to form habit that occurs more naturally under voluntary settings. This study also provided number of recommendations for theory and practice based on the findings.